Applicant: M/s. Zigma Global Environ Solutions Private Limited
Application under Section 97 of the CGST Act, 2017 and the AP GST Act, 2017
Purpose: Seeking Advance Ruling
Order passed on: 30.05.2022
The Applicant herein is registered in Andhra Pradesh and are the service providers of Municipal Solid Waste (MSW) Management solutions which involves segregation, treatment, recycling of Municipal Solid Waste (MSW) and clearing MSW landfills.
The first question in application was regarding classification of the services Viz., “Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio- remediation & Bio- mining “as is where is basis” to be provided by the applicant to the Superintending Engineer, Tirumala Tirupati Devasthanams, Tirupati.
Judgement: “Solid Waste Management” services to be provided by the applicant falls under SAC 9994 i.e., “sewage and waste collection, treatment and disposal and other environmental protection services” and in particular Group 99943 – waste treatment and disposal services as per Annexure to Notification No. 11/2017 Central Tax (Rate0 dated 28.06.2017.
Another question raised in application was Whether aforesaid services provided by the applicant is exempted under Sl.No.3 of Notification No.12/2017 dt: 28.07.2017 as amended?
Judgement: No, the aforesaid services provided by applicant are not exempted from GST.
The complete order can be downloaded from this link: https://gstcouncil.gov.in/sites/default/files/AAR-Dynamic/AP_AAR_11_2022_Zigma%20Global.pdf